PART FOUR
Offences Against Customs Activities

Sub-Section Two (Offences Committed by Others)
Chapter Three (Other Offences)

66.  Contraband

1.      Any person who commits contraband offence shall, without prejudice to the confiscation of the goods seized, be punishable with both rigorous imprisonment form 7 to 10 years and a fine equivalent to the duties and taxes which might be imposed on the goods found in contraband.

2.      Where the offence of contraband has been committed in collaboration with others or by the use of force, the punishment shall be, without prejudice to the forfeiture of the goods seized, form 15 to 20 years of rigorous imprisonment and a fine not less than the duties and taxes payable on the goods.

67.  Fraudulent Activities

Any person who provide false information, delete, cancel, erase, prepare false documents or by any mischievous act with intent to deceive or defraud the Authority in connection with the goods imported or exported shall, without prejudice to the forfeiture of the goods fraudulently declared, be punished with both fine not less than the duties and taxes payable on the goods and rigorous imprisonment form 15 to 25 years.

68.  Falsify Documents and Identities of the Authority

Any person who, with an intention to cause damage on customs or to get undue advantage for himself or to procure for a third person:

1.      Unlawfully distribute, use or possess forms, seals, identity cards, emblems, symbols or any identification of the Authority is punishable with both fine form Birr 10,000 up to Birr 20,000 and rigorous imprisonment form five to 10 years.

2.      Unlawfully prepared, distributed, used or possessed uniforms of the Authority is punishable with both fine or Birr 5,00 up to Birr 10,000 and rigorous imprisonment form 3 to 5 years.

69.   Opening of Parcels, Alteration and Removal of Marks a

Any person who, without being authorized by the appropriate customs officer:

1.      Removes or disconnects the fastenings affixed on the means of transport or container or remove, deface, cancel or alter the label affixed on the goods; open, break and mix up the goods with one another during in transit or arrival at customs port, shall be punishable with both fine from Birr 5,000 up to Birr 10,000 and with a rigorous imprisonment from 3 to 5 years, unless a severe penalty is imposed by other laws.

2.      Where the offence is committed in co-operation with two or more persons or by the use of force shall be punishable with both a fine specified in sub-Article (1) of this Article and rigorous imprisonment form 7 to 15 years.

70.  Soliciting of Corrupt Practices

1.      Any person who offers, procures, or induces customs officer or customs police to do offences against the law or directives prescribed by customs law shall be punished with both, fine of Birr 5,000 up to Birr 10,000 and with rigorous imprisonment form 10 to 15 years.

2.      Any person who offers or procures to a customs officer or customs police so that the offences specified under sub-Article (1) of this Article be committed may not be prosecuted for the offence, where he immediately reports of the corrupt practice with tangible evidence before the goods are taken out form the customs area.

71. Obstruction of Customs Formalities

1.      Any person who, without good cause obstruct or hinder to the duties of customs officer not to investigate documents, to check and conduct examination of the means of transport and goods; prohibit to enter into the warehouse, business premises or dwelling houses; or who refuses to give reply to the inquiry made by the customs officer and resist to cooperage for investigation or interfere by any method so as to obstruct the duties of the customs officer, shall be punished with both, imprisonment form 1 to 3 years and to a fine of Birr 5,000 to Birr 10,000.

2.      Where the offence is committed in co-operation with two or more persons or with the use of arms, the punishment shall be a fine form Birr 5,000 to Birr 10,000 and rigorous imprisonment of 5 to 10 years.

72.  Contravention of Responsibilities in Relation to Goods In Transit

Any person engaged in transit of goods, fails to report within the specified time to customs stations in route or at the customs port of termination about the goods in transit shall be punished with fine of Birr 5,00 for the first time offence. If the offence is committed for a third time, in addition to the payment of Birr 2,000 the license shall be revoked.

73.   Transfer of Duty-free Goods

Any person who transfers duty-free or temporarily imported duty-free goods to another or use for other purposes against the provisions of this proclamation shall, without prejudice to the forfeiture of the goods, be punished with an imprisonment of not exceeding 3 years.

74.   Possession of unlawful Goods

Any person who intentionally use, poses or keeps in the means of transport, warehouse, business premises, dwelling house or in his body; goods that are prohibited, restricted or unaccustomed shall, without prejudice to the forfeiture of the goods, be punished with both fine equivalent to the duty payable on the goods and rigorous imprisonment from 3 to 5 years.

75.   Unlawful Possession of Samples

Any person who, with intent to get undue advantage for himself or to procure for others or with intent to cause harm on others, or who does not return or who uses or cause to destroy sample goods, is punishable with both fine form Birr 3000 up to Birr 5000 and rigorous imprisonment from 2 up to Birr 5000 and rigorous imprisonment form 2 up to 5 years, without prejudice to the payment of the value of the goods and duties and taxes payable on the goods.

76.   Enter without permission to Customs Warehouse or means of Transport

Any person who enters to customs warehouse or to means of transport arrived at customs port without permission shall be punished with a fine of up to Birr 500.

77.   Applicability of other Laws

Irrespective of the penalty provisions of this section, the penalty provisions of penal code or other relevant laws shall be applicable to offences they impose severe penalty.

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